THE IMPACT OF EUROPEAN INTEGRATION PROCESSES ON THE PROSPECTS OF REFORMING THE FINANCIAL SYSTEM OF GENERAL SECONDARY EDUCATION IN UKRAINE

The article considers theoretical and practical aspects of financing general secondary education in Ukraine and the European Union member states, in particular in Finland, Estonia and Germany. Studies of Ukrainian and foreign researchers on the problems of the decentralization of secondary education management, expanding the autonomy of education authorities at the local level, and establishing the rights and responsibilities of the institutions both in educational processes and in financial support were analyzed. The article justifies the importance of implementation of the reform of decentralization in Ukraine, as a result of which the rights of local self-government bodies in making managerial decisions, in particular in the system of financial resources and control, have been expanded. Analytical indicators of the efficiency of the use of funds of educational subsidies allocated for payment of salaries of teaching staff in 2021 are provided, and the relationship between the cost of education per student and the number of classes in the general secondary education institutions is established. The example of the rural territorial communities helped to prove that the larger the number of classes in the general secondary schools, the lower the cost of education per student. The most common factors of mismanagement and misuse of public and local budgets were identified, in particular the lack of sound forecasting and planning; the misuse of financial resources; unreasonable management decisions; long-term maintenance of the balances of educational subvention funds without the use of the accounts of budget fund managers and the current accounts of educational institutions, etc. The planned amounts of the educational subvention and the subvention for the provision of support for persons with special educational needs for 2022, as well as the remaining unused funds under these subventions, were analyzed in detail. The volumes of the sequestration of subventions, which took place as a result of the military aggression of the russian federation against Ukraine are given. Further research will include the systematization and development of financial reporting forms for a comprehensive analysis of the use of financial resources at all levels of school education management.